§ 44-20-1. Definitions.
Whenever used in this chapter, unless the context requires otherwise:
(1) "Administrator� means the tax administrator.
(2) "Cigarettes� means and includes any cigarettes suitable for smoking in cigarette form,
"heat not burn products,� and each sheet of cigarette rolling paper, including but
not limited to, paper made into a hollow cylinder or cone, made with paper or any
other material, with or without a filter suitable for use in making cigarettes.
(3) "Dealer� means any person whether located within or outside of this state, who sells
or distributes cigarettes and/or other tobacco products and/or electronic nicotine-delivery
system products to a consumer in this state.
(4) "Distributor� means any person:
(i) Whether located within or outside of this state, other than a dealer, who sells or
distributes cigarettes and/or other tobacco products and/or electronic nicotine-delivery
system products within or into this state. Such term shall not include any cigarette
or other tobacco product manufacturer, export warehouse proprietor, or importer with
a valid permit under 26 U.S.C. § 5712, if such person sells or distributes cigarettes and/or other tobacco products and/or
electronic nicotine-delivery system products in this state only to licensed distributors,
or to an export warehouse proprietor or another manufacturer with a valid permit under
26 U.S.C. § 5712;
(ii) Selling cigarettes and/or other tobacco products and/or electronic nicotine-delivery
system products directly to purchasers in this state by means of at least twenty-five
(25) vending machines;
(iii) Engaged in this state in the business of manufacturing cigarettes and/or other tobacco
products and/or electronic nicotine-delivery system products or any person engaged
in the business of selling cigarettes and/or other tobacco products and/or electronic
nicotine-delivery system products to dealers, or to other persons, for the purpose
of resale only; provided, that seventy-five percent (75%) of all cigarettes and/or
other tobacco products and/or electronic nicotine-delivery system products sold by
that person in this state are sold to dealers or other persons for resale and selling
cigarettes and/or other tobacco products and/or electronic nicotine-delivery system
products directly to at least forty (40) dealers or other persons for resale; or
(iv) Maintaining one or more regular places of business in this state for that purpose;
provided, that seventy-five percent (75%) of the sold cigarettes and/or other tobacco
products and/or electronic nicotine-delivery system products are purchased directly
from the manufacturer and selling cigarettes and/or other tobacco products and/or
electronic nicotine-delivery system products directly to at least forty (40) dealers
or other persons for resale.
(5) "Electronic nicotine-delivery system� means an electronic device that may be used
to simulate smoking in the delivery of nicotine or other substance to a person inhaling
from the device, and includes, but is not limited to, an electronic cigarette, electronic
cigar, electronic cigarillo, electronic little cigars, electronic pipe, electronic
hookah, e-liquids, e-liquid products, or any related device and any cartridge or other
component of such device.
(6) "Electronic nicotine-delivery system products� means any combination of electronic
nicotine-delivery system and/or e-liquid and/or any derivative thereof, and/or any
e-liquid container. Electronic nicotine-delivery system products shall include hemp-derived
consumable CBD products as defined in § 2-26-3.
(7) "E-liquid� and "e-liquid products� mean any liquid or substance placed in or sold
for use in an electronic nicotine-delivery system that generally utilizes a heating
element that aerosolizes, vaporizes, or combusts a liquid or other substance containing
nicotine or nicotine derivative:
(i) Whether the liquid or substance contains nicotine or a nicotine derivative; or
(ii) Whether sold separately or sold in combination with a personal vaporizer, electronic
nicotine-delivery system, or an electronic inhaler.
(8) "Importer� means any person who imports into the United States, either directly or
indirectly, a finished cigarette or other tobacco product and/or electronic nicotine-delivery
system product for sale or distribution.
(9) "Licensed,� when used with reference to a manufacturer, importer, distributor, or
dealer, means only those persons who hold a valid and current license issued under
§ 44-20-2 for the type of business being engaged in. When the term "licensedâ€� is used before
a list of entities, such as "licensed manufacturer, importer, wholesale dealer, or
retailer dealer,� such term shall be deemed to apply to each entity in such list.
(10) "Manufacturer� means any person who manufactures, fabricates, assembles, processes,
or labels a finished cigarette and/or other tobacco products and/or electronic nicotine-delivery
system products.
(11) "Other tobacco products� (OTP) means any products that are made from or derived from
tobacco or that contain nicotine, whether natural or artificial, including, but not
limited to, cigars (excluding Little Cigars, as defined in § 44-20.2-1, which are subject to cigarette tax), cheroots, stogies, smoking tobacco (including
granulated, plug cut, crimp cut, ready rubbed and any other kinds and forms of tobacco
suitable for smoking in a pipe or otherwise), chewing tobacco (including Cavendish,
twist, plug, scrap and any other kinds and forms of tobacco suitable for chewing),
any and all forms of hookah, shisha and "mu'assel� tobacco, snuff, and shall include
any other articles or products made of, derived from, or containing tobacco or nicotine,
in whole or in part, or any tobacco or nicotine substitute, except cigarettes and
electronic nicotine-delivery system products. Other tobacco products shall not mean
any product that has been approved by the United States Food and Drug Administration
for the sale of or use as a tobacco or nicotine cessation product or for other medical
purposes and is marketed and sold or prescribed exclusively for that approved purpose.
(12) "Person� means any individual, including an employee or agent, firm, fiduciary, partnership,
corporation, trust, or association, however formed.
(13) "Pipe� means an apparatus made of any material used to burn or vaporize products so
that the smoke or vapors can be inhaled or ingested by the user.
(14) "Place of business� means any location where cigarettes and/or other tobacco products
and/or electronic nicotine-delivery system products are sold, stored, or kept, including,
but not limited to; any storage room, attic, basement, garage or other facility immediately
adjacent to the location. It also includes any receptacle, hide, vessel, vehicle,
airplane, train, or vending machine.
(15) "Sale� or "sell� means gifts, exchanges, and barter of cigarettes and/or other tobacco
products and/or electronic nicotine-delivery system products. The act of holding,
storing, or keeping cigarettes and/or other tobacco products and/or electronic nicotine-delivery
system products at a place of business for any purpose shall be presumed to be holding
the cigarettes and/or other tobacco products and/or electronic nicotine-delivery system
products for sale. Furthermore, any sale of cigarettes and/or other tobacco products
and/or electronic nicotine-delivery system products by the servants, employees, or
agents of the licensed dealer during business hours at the place of business shall
be presumed to be a sale by the licensee.
(16) "Stamp� means the impression, device, stamp, label, or print manufactured, printed,
or made as prescribed by the administrator to be affixed to packages of cigarettes,
as evidence of the payment of the tax provided by this chapter or to indicate that
the cigarettes are intended for a sale or distribution in this state that is exempt
from state tax under the provisions of state law; and also includes impressions made
by metering machines authorized to be used under the provisions of this chapter.